United States Ninth Circuit

A conviction for tax evasion is reversed where the district court erred in declining to instruct the jury on defendant's theory of defense, that certain deductions he initially reported on his corporate tax return in 2000 should be applied to eliminate the deficiency on his personal return for that year, because the requested jury instruction was supported by law and had sufficient foundation in the evidence.

Appellate Information

• Decided 05/31/2007
• Published 05/31/2007

Judges

• Before:  STEPHEN REINHARDT, ALEX KOZINSKI, and SANDRA S. IKUTA, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellees:
  
• David J. Zugman, Burcham & Zugman, APC, San Diego, CA, for the defendant-appellant., Carol C. Lam, United States Attorney;  Bruce R. Castetter, George Aguilar, Assistant United States Attorneys, San Diego, CA, for the plaintiff-appellee.